P&K Services: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
P&K Services
Largest movements
- Tangible fixed assets -€10,653
down €10,653 (-31.6%), from €33,688 to €23,035
of which Furniture and vehicles: -€6,380
- Receivables within one year +€4,858
up €4,858 (+24.3%), from €19,998 to €24,856
of which Trade receivables: +€4,861
- Stocks and contracts +€4,064
new in 2025: €4,064
- Debts after one year -€17,610
down €17,610 (-67.9%), from €25,943 to €8,333
- Current portion of long-term debt +€11,115
up €11,115 (+171%), from €6,495 to €17,610
- Tax, wage and social debts +€4,436
up €4,436 (+44.5%), from €9,979 to €14,415
of which Remuneration and social security: +€2,819
- Other debts -€4,275
down €4,275 (-43.5%), from €9,836 to €5,561
- Reserves +€2,874
up €2,874 (+11.4%), from €25,144 to €28,018
- Gross operating margin -€19,334
down €19,334 (-45.3%), from €42,690 to €23,356
- Taxes -€4,805
down €4,805 (-73.1%), from €6,575 to €1,771
- Depreciation +€4,588
up €4,588 (+66.5%), from €6,901 to €11,488
- Financial charges +€2,631
up €2,631 (+151%), from €1,740 to €4,371
of which Non-recurring financial charges: +€1,927
- Other operating charges +€639
up €639 (+104%), from €612 to €1,251
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,186 | €82,304 | -€1,882 | -2.2% |
| Fixed assets | 21/28 | €33,704 | €23,035 | -€10,669 | -31.7% |
| Intangible fixed assets | 21 | €17 | €0 | -€17 | -100% |
| Tangible fixed assets | 22/27 | €33,688 | €23,035 | -€10,653 | -31.6% |
| Plant, machinery and equipment | 23 | €3,905 | €2,957 | -€948 | -24.3% |
| Furniture and vehicles | 24 | €15,560 | €9,181 | -€6,380 | -41.0% |
| Leasing and similar rights | 25 | €14,222 | €10,897 | -€3,325 | -23.4% |
| Current assets | 29/58 | €50,482 | €59,269 | +€8,787 | +17.4% |
| Stocks and contracts in progress | 3 | - | €4,064 | +€4,064 | |
| Stocks | 30/36 | - | €4,064 | +€4,064 | |
| Amounts receivable within one year | 40/41 | €19,998 | €24,856 | +€4,858 | +24.3% |
| Trade receivables | 40 | €19,996 | €24,856 | +€4,861 | +24.3% |
| Other amounts receivable | 41 | €3 | €0 | -€3 | -100% |
| Cash at bank and in hand | 54/58 | €20,160 | €20,656 | +€496 | +2.5% |
| Deferred charges and accrued income | 490/1 | €10,324 | €9,692 | -€631 | -6.1% |
| Total equity and liabilities | 10/49 | €84,186 | €82,304 | -€1,882 | -2.2% |
| Equity | 10/15 | €28,144 | €31,018 | +€2,874 | +10.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,144 | €28,018 | +€2,874 | +11.4% |
| Distributable reserves | 133 | €25,144 | €28,018 | +€2,874 | +11.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,042 | €51,286 | -€4,756 | -8.5% |
| Amounts payable after more than one year | 17 | €25,943 | €8,333 | -€17,610 | -67.9% |
| Financial debts | 170/4 | €25,943 | €8,333 | -€17,610 | -67.9% |
| Amounts payable within one year | 42/48 | €30,099 | €42,953 | +€12,854 | +42.7% |
| Current portion of amounts payable after more than one year | 42 | €6,495 | €17,610 | +€11,115 | +171% |
| Trade debts | 44 | €3,789 | €5,367 | +€1,578 | +41.6% |
| Suppliers | 440/4 | €3,789 | €5,367 | +€1,578 | +41.6% |
| Taxes, remuneration and social security | 45 | €9,979 | €14,415 | +€4,436 | +44.5% |
| Taxes | 450/3 | €8,537 | €10,154 | +€1,617 | +18.9% |
| Remuneration and social security | 454/9 | €1,442 | €4,262 | +€2,819 | +195% |
| Other amounts payable | 47/48 | €9,836 | €5,561 | -€4,275 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,901 | €11,488 | +€4,588 | +66.5% |
| Other operating charges | 640/8 | €612 | €1,251 | +€639 | +104% |
| Gross operating margin | 9900 | €42,690 | €23,356 | -€19,334 | -45.3% |
| Operating profit (loss) | 9901 | €35,177 | €10,616 | -€24,561 | -69.8% |
| Financial income | 75/76B | €0 | €66 | +€66 | +72,978% |
| Recurring financial income | 75 | €0 | €66 | +€66 | +72,978% |
| Financial charges | 65/66B | €1,740 | €4,371 | +€2,631 | +151% |
| Recurring financial charges | 65 | €1,740 | €2,444 | +€704 | +40.5% |
| Non-recurring financial charges | 66B | - | €1,927 | +€1,927 | |
| Profit (loss) for the period before taxes | 9903 | €33,437 | €6,311 | -€27,126 | -81.1% |
| Income taxes | 67/77 | €6,575 | €1,771 | -€4,805 | -73.1% |
| Profit (loss) for the period | 9904 | €26,862 | €4,540 | -€22,322 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,862 | €4,540 | -€22,322 | -83.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.